2010 North Carolina Code
Chapter 105 Taxation.
Article 22A - Motor Vehicles.
105-330.4. (Effective until July 1, 2013 - See Editor's notes) Due date, interest, and enforcement remedies.

105‑330.4. (Effective until July 1, 2013 See Editor's notes) Due date, interest, and enforcement remedies.

(a) (Effective until July 1, 2011 see note) Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(2) shall be due on September 1 following the date by which the vehicle was required to be listed. Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(1) shall be due each year on the following dates:

(1) For a vehicle registered under the staggered system, taxes shall be due on the first day of the fourth month following the date the registration expires or on the first day of the fourth month following the last day of the month in which the new registration is applied for.

(2) For a vehicle newly registered under the annual system, taxes shall be due on the first day of the fourth month following the date the new registration is applied for. For a vehicle whose registration is renewed under the annual system, taxes shall be due on May 1 following the date the registration expired.

(a) (Effective July 1, 2011 until July 1, 2013 see note) Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(2) are due on September 1 following the date by which the vehicle was required to be listed. Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(1) are due each year on the date a new registration is applied for or the fifteenth day of the month following the month in which the registration renewal sticker expired pursuant to G.S. 20‑66(g).

(b) (Effective until July 1, 2011 see note) Subject to the provisions of G.S. 105‑395.1, interest on unpaid taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1) accrues at the rate of five percent (5%) for the first month following the date the taxes were due and three‑fourths percent ( %) for each month thereafter until the taxes are paid, unless the notice required by G.S. 105‑330.5 is prepared after the date the taxes are due. In that circumstance, the interest accrues beginning the second month following the date of the notice until the taxes are paid. Subject to the provisions of G.S. 105‑395.1, interest on delinquent taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(2) accrues as provided in G.S. 105‑360(a) and discounts shall be allowed as provided in G.S. 105‑360(c).

(b) (Effective July 1, 2011 until July 1, 2013 see note) Subject to the provisions of G.S. 105‑395.1, interest on unpaid taxes and registration fees on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1) accrues at the rate of five percent (5%) for the remainder of the month following the month in which the registration renewal sticker expired pursuant to G.S. 20‑66(g). Interest accrues at the rate of three‑fourths percent ( %) for each month thereafter until the taxes and fees are paid, unless the notice required by G.S. 105‑330.5 is prepared after the date the taxes and fees are due. In that circumstance, the interest accrues beginning the second month following the date of the notice until the taxes and fees are paid. Subject to the provisions of G.S. 105‑395.1, interest on delinquent taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(2) accrues as provided in G.S. 105‑360(a) and discounts shall be allowed as provided in G.S. 105‑360(c).

(c) Unpaid taxes on classified motor vehicles may be collected by levying on the motor vehicle taxed or on any other personal property of the taxpayer pursuant to G.S. 105‑366 and G.S. 105‑367, or by garnishment of the taxpayer's property pursuant to G.S. 105‑368. Notwithstanding the provisions of G.S. 105‑366(b), the enforcement measures of levy, attachment, and garnishment may be used to collect unpaid taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1) at any time after interest accrues. Notwithstanding the provisions of G.S. 105‑355, taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1) do not become a lien on real property owned by the taxpayer. (1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 5; 1995, c. 510, s. 2; 2001‑139, s. 8; 2005‑294, ss. 3, 4, 5; 2006‑259, s. 31.5; 2007‑527, s. 22(b); 2008‑134, s. 65.)

105‑330.4. (Effective July 1, 2013 See Editor's note) Due date, interest, and enforcement remedies.

(a) Due Date. The registration of a classified motor vehicle may not be renewed unless the taxes that are due have been paid. Taxes on a classified motor vehicle are due as follows:

(1) For an unregistered classified motor vehicle, the taxes are due on September 1 following the date by which the vehicle was required to be listed.

(2) For a registered classified motor vehicle that is registered under the staggered system, the taxes are due each year on the date the owner applies for a new registration or the fifteenth day of the month following the month in which the registration renewal sticker expires pursuant to G.S. 20‑66(g).

(3) For a registered classified motor vehicle that is registered under the annual system, taxes are due on the date the owner applies for a new registration or 45 days after the registration expires.

(4) For a registered classified motor vehicle that has a temporary registration plate issued under G.S. 20‑79.1 or a limited registration plate issued under G.S. 20‑79.1A, the taxes are due on the last day of the second month following the date the owner applied for the plate.

(a1) Repealed by Session Laws 2009‑445, s. 24(a), effective July 1, 2011, and applicable to combined tax and registration notices issued on or after that date, or when the Division of Motor Vehicles and the Department of Revenue certify that the integrated computer system or registration renewal and property tax collection for motor vehicles is in operation, whichever occurs first.

(b) Interest. Interest accrues on unpaid taxes and unpaid registration fees for registered classified motor vehicles at the rate of five percent (5%) for the remainder of the month following the month the taxes are due under subsection (a) of this section. Interest accrues at the rate of three‑fourths percent ( %) for each following month until the taxes and fees are paid, unless the notice required by G.S. 105‑330.5 is prepared after the date the taxes and fees are due. In that circumstance, the interest accrues beginning the second month following the date of the notice until the taxes and fees are paid. Subject to the provisions of G.S. 105‑395.1, interest accrues on delinquent taxes on unregistered classified motor vehicles as provided in G.S. 105‑360(a) and the discounts allowed in G.S. 105‑360(a) apply to the payment of the taxes.

(c) Remedies. The enforcement remedies in this Subchapter apply to unpaid taxes on an unregistered classified motor vehicle. The enforcement remedies in this Subchapter do not apply to unpaid taxes on a registered classified motor vehicle. (1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 5; 1995, c. 510, s. 2; 2001‑139, s. 8; 2005‑294, ss. 3, 4, 5; 2006‑259, s. 31.5; 2007‑471, s. 3; 2007‑527, s. 22(b); 2008‑134, s. 65; 2009‑445, ss. 24(a), 25(a); 2010‑95, s. 22(c), (d).)